Fair Value Adjustment: Difference between revisions
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imported>Doug Williamson (Source: IFRS 13, www.iasplus.com) |
imported>Doug Williamson (Update link.) |
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Accounting adjustments to mark the fair value to the price that would be received to sell an asset or paid to transfer a liability | ''Financial reporting - accounting practices''. | ||
(FVA). | |||
Accounting adjustments to mark the fair value of an asset or liability to the price that would be received to sell an asset, or paid to transfer a liability. | |||
== See also == | == See also == | ||
* [[Fair value]] | |||
* [[Hedge accounting]] | * [[Hedge accounting]] | ||
* [[IAS 32]] | * [[IAS 32]] | ||
* [[ | * [[IFRS 9]] | ||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | ||
* [[IFRS 13]] | |||
* [[Impairment]] | * [[Impairment]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 18:54, 29 January 2022
Financial reporting - accounting practices.
(FVA).
Accounting adjustments to mark the fair value of an asset or liability to the price that would be received to sell an asset, or paid to transfer a liability.
